, which can impose significant costs on firms. Thus, the extent to which tax avoidance increases firm risk is unclear. This … paper re-examines the relation between tax avoidance and firm risk using latent class mixture models, which identify sub … exhibits a positive association between tax avoidance and firm risk, 43 percent exhibits a negative association, and 38 percent …

, overall firm risk, and other forms of compensation. Further, we document that the relation between bonus compensation and tax …

tax litigation risk. D&O insurance covers litigation costs for tax-related cases. Thus, D&O insurance premiums provide an … independent and direct assessment of the risk in a firm's tax aggressiveness strategies, which mitigates some of the challenges in … studying tax risk. Based on pricing decisions, D&O insurers appear to view tax aggressiveness, as measured by industry- and …

Effective management of risk especially tax risk is arguably hinged on a framework of corporate governance that ensures … constituting a standalone risk management committee and tax aggressiveness in nonfinancial listed companies in Nigeria. A … study, and the finding agrees with the expectation of the agency theory that the presence of a standalone risk committee …